000			01601nab a2200241 c 4500
999			_c140256 _d140256
003			ES-MaIEF
005			20230612183749.0
007			ta
008			190328t2019 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_953713 _aBecker, Johannes
245		0	_aTaxing where value is created _bwhat's 'user involvement' got to do with it? _c Johannes Becker & Joachim Englisch
260			_c2019
500			_aResumen.
520			_aAccording to the OECD and the EU Commission, profits should be taxed 'where value is created'. This article analyse the 'value creation' paradigm and examines its implications for international tax policy in the era of digitalization. In particular, it critically discusses the role of users that are said to contribute to value creation, for example by forming valuable networks, providing data or posting online content. The authors reject the argument that, due to user involvement in a firm's value creation, the location of user groups and networks should give rise to taxation rights. They conclude that a better option is to recalibrate the international tax system based on the concept of sustained user relationships (SURE) which aligns itself with the rationale of a consistently defined notion of 'value creation'.
650		7	_966104 _aECONOMÍA DIGITAL
650		4	_967011 _aCREACIÓN DE VALOR
650		4	_944303 _aFISCALIDAD INTERNACIONAL
700	1		_aEnglisch, Joachim _949618
773	0		_9159788 _oOP 2141/2019/2 _tIntertax _w(IEF)55619 _x 0165-2826 _g v. 47, n. 2, February 2019, p. 148-160
942			_cART